Demand Show Cause Notice - CBEC's Customs Manual 2025 - Customs

5. Demand Show Cause Notice: 5.1 The proper officer shall not serve demand notice, where the amount involved is less than rupees one hundred, in terms of provisions of section 28(1)(b). 5.2 Show Cause Notice for demand of duty or interest under the provisions of Section 28, 28AA or 28AAA of the Customs Act, 1962 can be issued by such proper officer or by an officer to whom the proper officer is subordinate in accordance with subsection (2) of Section 5, within the time period specified therein or such extended time period.